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26 Mar 12 Regs for reporting of payments to contractors in the building and construction industry

Taxation Administration Amendment Regulation 2012 (No 1) was made on 21 March 2012 and registered on the Federal Register of Legislative Instruments on 23 March 2011 as Select Legislative Instrument 2012 No 37.

The regulation amends the Taxation Administration Regulations 1976 and prescribes the information that is required of businesses in the building and construction industry to report to the Commissioner the details of payments they make to contractors for the supply of building and construction services.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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